Yes. Under this program, the IRS transmits relevant 1099 information to participating states. Separate reporting to those states is not required. The following information returns may be filed under the Combined Federal and State Filing Program:
Form 1099-B Proceeds from Broker and Barter Exchange Transactions
Form 1099-DIV Dividends and Distributions
Form 1099-G Certain Government Payments
Form 1099-INT Interest Income
Form 1099-K Payment Card and Third Party Network Transactions
Form 1099-MISC Miscellaneous Income
Form 1099-OID Original Issue Discount
Form 1099-PATR Taxable Distributions Received From Cooperatives
Form 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Form 5498 IRA Contribution Information
These states participate in this program:
Alabama
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Georgia
Hawaii
Idaho
Indiana
Kansas
Lousiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
New Jersey
New Mexico
North Carolina
North Dakota
Ohio
Oklahoma
South Carolina
Wisconsin
Each state’s filing requirements are subject to change. It is the payer’s responsibility to contact the participating states to verify their criteria.
If your state or the form you are submitting is not listed here, it is your responsibility to file with your respective state.
SSA and IRS do not transfer W-2 data to states. You will need to file with the state and local tax agencies separately.
Note: Some participating states require separate notification that the payer is filing in this manner. The IRS acts as a forwarding agent only. It is the payer’s responsibility to contact the appropriate state(s) for further information.